The Telangana Value Added Tax Act, 2005.

telangana · 2005

S. 1Agricultural implements not operated manually or not driven by animal 147[2
S. 2Substituted by G
S. 3Section 3 establishes an Appellate Tribunal for the Telangana VAT Act, appointing a Chairman and two members to handle appeals.
S. 3A[XXX]] 140[4
S. 4Substituted by G
S. 5Added by Act No
S. 6Substituted by Act No
S. 7The goods listed in Schedule I to the Act shall be exempt from tax under the Act
S. 7ASection 7A of the Telangana VAT Act, 2005, exempts natural barium sulphate and carbonate from value-added tax.
S. 8Inserted by Act No
S. 9Added by Act No
S. 10Unregistered dealers cannot claim input tax credit or issue tax invoices; registered VAT dealers are exempt from Turnover Tax.
S. 11Substituted by G
S. 12Section 12 calculates VAT payable or credits/refunds for dealers based on a prescribed formula.
S. 13Section 13 allows input tax credit for purchases of taxable goods for resale, manufacturing, or packing within Telangana, except for certain goods listed.
S. 14Substituted by Act No
S. 15Section 15 allows the government to grant tax refunds for specified purchases, with applications due within six months.
S. 16Section 16 places the burden of proof on dealers to show tax liability and penalizes false documentation for tax benefits.
S. 17Added by Act No
S. 18Section 18 assigns unique registration numbers to VAT and TOT dealers for use in all tax-related documents.
S. 19Substituted by Act No
S. 20Section 20 mandates registered dealers to submit tax returns and proofs of payment, with returns subject to scrutiny for correctness.
S. 21Substituted by Act No
S. 22Section 22 mandates tax payment deadlines and imposes interest for late payment of taxes or penalties under the Telangana VAT Act.
S. 23Section 23 makes the deceased dealer's legal representative liable for tax returns, assessments, and payments.
S. 24Substituted by Act No
S. 25Section 25 allows the recovery of unpaid tax, penalties, or interest as if it were an arrear of land revenue.
S. 26Section 26 prioritizes tax, penalties, and interest as first charges on dealers' properties under the Act.
S. 27Section 27 voids asset transfers by dealers to defraud tax unless proven otherwise, and allows provisional property attachment for up to two years to protect revenue interests.
S. 28Clause (e) omitted by Act No
S. 29Section 29 allows authorities to recover tax arrears from third parties holding the defaulter's money.
S. 30Section 30 allows tax recovery from business transferee if unpaid tax existed at transfer time.
S. 31Section 31 allows dealers to appeal certain orders or proceedings to a prescribed authority within 30 days.
S. 32Section 32 grants the Commissioner and subordinate officers power to review and revise their own orders if prejudicial to revenue.
S. 33Inserted by Act No 39 of 2007 and substituted by Act No
S. 34Section 34 allows dealers to petition the High Court against an order from the Appellate Tribunal within 90 days, with potential extensions.
S. 35Section 35 allows VAT dealers to appeal assessment orders to the High Court within 60 days, with possible extensions.
S. 36Section 36 mandates that petitions, applications, or appeals to the High Court under sections 34 or 35 must be heard by a bench of at least two judges.
S. 37Substituted by Act No
S. 38Section 38 outlines the refund process for VAT dealers based on input tax credit exceeding tax payable, with specific timelines and conditions for different scenarios.
S. 39Section 39 mandates refunds for VAT dealers within 90 days, with interest for delays.
S. 40Section 40 allows the Commissioner to adjust refunds against outstanding taxes and can withhold refunds if revenue is at risk, with interest added if disputes are resolved against the dealer.
S. 41Substituted by Act No
S. 42Section 42 mandates VAT and TOT dealers to maintain specified records and accounts in prescribed languages, with audits by authorized accountants.
S. 43Section 43 grants officers the authority to inspect, search, seize, and confiscate goods and records to enforce compliance with the Telangana VAT Act.
S. 44(1) Where the authority prescribed has reason to believe that any goods of a fair market value exceeding Rs
S. 45Section 45 allows the government to set up check posts to inspect vehicles for tax evasion.
S. 46Section 46 authorizes Deputy Commercial Tax Officers to inspect and seize goods from carriers or bailees if they lack proper documentation.
S. 47Section 47 mandates transit passes for vehicles crossing Telangana with goods bound for outside, or else presumes in-state sale.
S. 48Section 48 mandates owners of goods vehicles to carry and submit specific documents to tax officers during transit.
S. 49Substituted by Act No
S. 50Substituted by Act No
S. 51Section 51 imposes a penalty of 10% for late tax payment and allows refunds if tax is later found unnecessary.
S. 52Section 52 imposes a penalty for failing to file a VAT return and allows penalty withdrawal if a return is later submitted.
S. 53Section 53 imposes penalties for under-declared tax, with lesser penalties for unintentional under-declaration and no penalty if voluntarily disclosed before detection.
S. 54Inserted by Act No
S. 55Section 55 imposes penalties for failing to issue required tax documents, issuing false invoices, and using goods contrary to declarations.
S. 56Section penalizes VAT or TOT dealers for not maintaining proper records, with a fine of Rs. 5,000 for each subsequent offense after a warning.
S. 57Section 57 prohibits unauthorized tax collection and sets penalties for violations, except in cases of bona fide mistakes.
S. 58Substituted by Act No
S. 59Section 59 penalizes dealers obstructing tax authorities with up to six months imprisonment and a fine.
S. 60Section 60 holds company officers and the company itself liable for tax offenses, with exceptions for due diligence.
S. 61Section 61 allows the authority to accept fines from dealers for tax evasion or other offences, with a minimum fine of Rs.3,000.
S. 62(1) No court other than the Court of a Magistrate of the First Class shall take cognizance of or try an offence under
S. 63Section 63 grants tax authorities and officers powers to summon individuals, compel document production, and impose penalties for non-compliance.
S. 64Added by Act No
S. 65Section 65 prohibits courts from entertaining suits to challenge assessments or decisions made under the Act.
S. 66Section 66 allows representation before tax authorities by authorized relatives, legal practitioners, chartered accountants, cost accountants, or enrolled sales tax practitioners.
S. 67Section 67 establishes a State level Authority for Clarification and Advance Rulings to provide binding decisions on VAT implementation issues, with certain restrictions and review powers.
S. 68Section 68 mandates tax payment for pre- and post-Act contracts where no tax provision exists.
S. 69Inserted by Act No
S. 70Substituted by Act No
S. 71Section 71 mandates banks to monthly submit detailed returns of discounted, cleared, or negotiated bills to the assessing authority.
S. 72Substituted by Act No
S. 73The amount of turn over for any tax period or for any calendar quarter shall be rounded off to the nearest multiple of
S. 74Section 74 rounds tax amounts to the nearest rupee, increasing if fifty paise or more.
S. 75Section 75 allows higher-ranking officers to exercise powers delegated to lower-ranking officers under the Act.
S. 76Inserted by Act No
S. 77Section 77 allows the Commissioner to issue administrative orders to subordinates for Act enforcement, except those affecting appellate discretion.
S. 78(1) The Government may by notification, make rules to carry out the purposes of the Act
S. 79(1) The Government may, by notification, alter, add to or cancel any of the Schedules
S. 80(1) The Andhra Pradesh General Sales Tax Act, 1957 is hereby repealed: Power to amend Schedules
S. 81Section 81 exempts crude oil and certain bituminous minerals from Telangana Value Added Tax.
S. 82—
S. 83Wheat (Triticum vulgare, T
S. 842904 sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated
S. 85Rice (Oryza sativa L
S. 86Omitted by Act No
S. 87Oil cakes and De-oiled cakes other than Soya Bean De-oiled cake
S. 88Clause (7) inserted by Act No
S. 89Added by Act No
S. 90Proviso omitted by Act No
S. 91Section 91 specifies goods classification under the Telangana VAT Act, detailing acetals and hemiacetals and their derivatives.
S. 92Substituted by Act No
S. 93Added by Act No
S. 94Substituted by Act No
S. 95Section 95 exempts bio-diesel made from non-edible oils and used cooking oil sales to manufacturers from tax.
S. 96Section 96 exempts unsaturated acyclic and cyclic monocarboxylic acids and related derivatives from value-added tax.
S. 97Section 97 of the Telangana Value Added Tax Act, 2005, specifies tax treatment for polycarboxylic acids and related derivatives.
S. 98Substituted by Act No
S. 99Deleted by Act No
S. 100Added by Act No
S. 101—
S. 102Machinery of all kinds that is to say,- Sl
S. 103Substituted by Act No
S. 104Added by Act No
S. 105Substituted by Act No
S. 106Substituted by G
S. 107—
S. 1082928 Oraganic derivates of hydrazine or of hydroxylamine
S. 109The words (and soya bean deoiled cake) omitted by G
S. 110Added by Act No
S. 111—
S. 1122933 Heterocyclic compounds with nitrogen heteroatom(s) only
S. 113Optical goods that is to say Sl
S. 114Inserted by Act No
S. 1152938 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivates
S. 1162939 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivates
S. 1172942 Other organic compounds
S. 118Molasses
S. 119Section 119 exempts synthetic and inorganic tanning substances from Telangana Value Added Tax.
S. 120Section 120 specifies tax treatment for colouring matter and related preparations derived from vegetable or animal sources, excluding certain exceptions.
S. 121Section 121 of the Telangana Value Added Tax Act, 2005, specifies tax treatment for synthetic organic coloring matters and related products.
S. 122Oats]
S. 123Added by Act No
S. 1243206
S. 125Substituted by Act No
S. 126Section 126 exempts certain specified goods from value-added tax in Telangana.
S. 1273207
S. 128Sugar excluding Khandasari Sugar
S. 129Substituted by Act No
S. 130Section 130 exempts plastic moulded furniture and certain cell phones from Telangana Value Added Tax.
S. 131Substituted by Act No
S. 132Added [Entry 58 - (53-99)] by Act No
S. 1333507 Enzymes, prepared enzymes not elsewhere specified or included
S. 1343707
S. 135Section 135 of the Telangana VAT Act, 2005 specifies tax rates for artificial graphite and graphite-based semi-manufactures.
S. 1363802 Activated carbon, activated natural mineral products; animal black, including spent animal black
S. 137Section 137 specifies the tax treatment of residual lyes from wood pulp manufacture, excluding tall oil.
S. 138Added by Act No
S. 139Section 139 of the Telangana VAT Act, 2005, exempts wood tar, creosote, and similar resin-based products from value-added tax.
S. 1403808
S. 141Section 141 exempts finishing agents and dye carriers used in textile, paper, leather industries from tax.
S. 142Section 142 specifies the tax treatment for prepared rubber accelerators, plasticizers, and stabilizers.
S. 143Sl
S. 144Section 144 specifies the tax treatment for reaction initiators, accelerators, and catalytic preparations not otherwise classified.
S. 145Substituted by Act No
S. 146Section 146 exempts doped chemical elements and compounds used in electronics from Telangana Value Added Tax.
S. 147Substituted by Act No
S. 1483824
S. 1493901 Polymers of ethylene in primary forms
S. 150Inserted by Act No
S. 1513903 Polymers of styrene, in primary forms
S. 1523904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms
S. 1533905 Polymers of vinyl acetate or of other vinyl esters in primary forms, other vinyl polymers in primary forms
S. 1543906 Acrylic polymers in primary forms
S. 155Section 155 of the Telangana Value Added Tax Act, 2005, specifies tax treatment for primary forms of polyacetals, polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, and other polyesters.
S. 1563908 Polyamides in primary forms
S. 1573909 Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms
S. 1583910 Silicones in primary forms
S. 159Section 159 specifies tax treatment for petroleum resins and similar products not listed elsewhere.
S. 1603912 Cellulose and its chemical derivates, and cellulose ethers, not elsewhere specified or included in primary f
S. 161Section 161 specifies tax treatment for natural and modified natural polymers not listed elsewhere.
S. 162Substituted Sl
S. 1633919 Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls
S. 164Section 164 exempts certain plastic plates, sheets, film, foil, and strip from value-added tax.
S. 165Inserted by Act No
S. 166Section 166 exempts natural rubber and similar materials in primary forms or sheets from value-added tax.
S. 167Section 167 imposes tax on synthetic rubber and artificial products derived from oils in primary forms.
S. 1684003 Reclaimed rubber in primary forms or in plates, sheers or strip
S. 169Section 169 of the Telangana VAT Act, 2005, specifies tax treatment for compounded rubber not in specified unvulcanised forms.
S. 1704701 Mechanical wood pulp, chemical wood pulp, semi- chemical wood pulp and pulps of other fibrous cellulosic mate
S. 171Section 171 specifies the tax treatment for various paper and cardboard packaging containers.
S. 172Omitted by Act No
S. 173Substituted by Act No
S. 1746305
S. 175Substituted by Act No
S. 176Section 176 specifies the rate of value-added tax for glass fibers and related products in Telangana.
S. 177Omitted by Act No
S. 1787607
S. 179Section 179 specifies the tax treatment for base metal packing accessories like stoppers and caps.
S. 180Omitted by Act No
S. 181Sl
S. 182—
S. 183Added by Act No
S. 1842513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat treat
S. 1852620 Ash and residues (other than from the manufacture of iron & steel), containing arsenic, metals or their comp
S. 1862621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
S. 1872708 Pitch and pitch coke, obtained from coal tar or from other mineral tars
S. 188Added by Act No
S. 1892712
S. 1902811 Other inorganic acids and other inorganic oxygen compounds of non-metals
S. 191Inserted by Act No
S. 192Added by Act No
S. 193Sl
S. 194Sl
S. 195Substituted by Act No
S. 196Inserted by Act No
S. 197Sl
S. 1983302 When sold in packs of 20ml or, as the case may be, more or in packs of 20gms
S. 1993404 Artificial waxes and prepared waxes
S. 200Section 200 specifies the tax treatment for albumins and related derivatives under the Telangana Value Added Tax Act, 2005.
S. 201Section 201 of the Telangana VAT Act, 2005, specifies tax rates for gelatin and its derivatives.
S. 202Section 202 specifies the tax treatment for peptones, protein derivatives, and hide powder under the Telangana Value Added Tax Act, 2005.
S. 203Section 203 specifies the tax treatment for dextrins and other modified starches under the Telangana Value Added Tax Act, 2005.
S. 2043824 Prepared binders for foundry moulds or cores; Retarders used in the printing industry
S. 205Added by Act No
S. 206Section 206 of the Telangana VAT Act, 2005, specifies the tax rate for plastic monofilaments, rods, sticks, and profile shapes exceeding 1mm in cross-section.
S. 2073926 Plastic fabrics of the type used for making plastic woven sacks and plastic woven sacks
S. 2084004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained there from
S. 209Added by Act No
S. 2104008
S. 2114008
S. 212Substituted by Act No
S. 213Substituted by Act No
S. 2144707 Recovered (waste & scrap) paper or paper board
S. 2155310 Sacking fabrics, Hessian fabrics, jute canvas
S. 216Section 216 of the Telangana Value Added Tax Act, 2005, specifies tax treatment for twine, cordage, ropes, and cables made of rubber or plastics.
S. 2175609 Coir string 158 [Act No
S. 218Section 218 specifies the tax treatment for abrasive powder or grain on textile, paper, or other material bases.
S. 2196903
S. 220—
S. 221Section 221 specifies the rate of value-added tax for laboratory, hygienic, or pharmaceutical glassware.
S. 222Substituted by Act No
S. 2237325
S. 224Substituted by Act No
S. 225Inserted by Act No
S. 226Section 226 exempts insulating fittings for electrical machines from tax, except for minor metal components.
S. 227Section 227 exempts waste and scrap of primary cells, batteries, and electric accumulators from tax.
S. 228Section 228 regulates the sale of LPG and other compressed gas cylinders under Telangana Value Added Tax Act, 2005.
S. 2299602
S. 2309606
S. 2319607 Slide fasteners and parts thereof;] 160 [Act No
S. 233Gel used for preparing bakery products and bread softner
S. 1956139[3
S. 1968At the point of first sale in the State
S. 2005(iii) Rule 12 of the Telangana Excise (Grant of license of selling by in-house and conditions of license) Rules,